From 1 January 2026, France will introduce new requirements for non-EU businesses, including UK companies, importing under Delivered Duty Paid (DDP) terms via Regime 42.
Currently, this customs procedure (code 4200) allows goods to be imported into France without paying import VAT, provided they are shipped on to another EU country and specific conditions are met. At present, Regime 42 does not require VAT registration in France, making it a popular option for UK suppliers delivering directly into the EU on a DDP basis.
The 2025 French Finance Act removes the option for non-EU companies to use “one-off” or limited fiscal representation to import under Regime 42 without VAT registration. The French authorities have granted an exceptional extension, so this option remains available until 31 December 2025.
From January 2026, all non-EU businesses acting as the importer in France under Regime 42 must:
- Obtain a French VAT number (application can take 4–8 weeks)
- Submit monthly VAT returns to the French tax authorities
- File a monthly EC Sales List
- Submit a monthly Intrastat declaration (if required) and declare all intra-community transactions
Without a French VAT number, one-off DDP shipments into France will no longer be possible.
Key Dates to Know
- Until 31 December 2025: One-off fiscal representation under Regime 42 is still allowed for non-EU importers
- From 1 January 2026: French VAT registration and full fiscal representation required for all DDP imports under Regime 42
These changes may increase administration and costs for UK exporters currently routing EU deliveries through France. Businesses will need to decide whether to:
- Register for French VAT
- Use a different EU entry point
- Change shipping terms from DDP to DAP (Delivered at Place), making the buyer the importer of record
We recommend reviewing your current arrangements well before the deadline, especially if VAT registration will be needed.
Contact the Beckchoice team to discuss how these changes could affect your shipments and plan the best approach for your supply chain.
Note: This information is correct as of 15 August 2025 and may change at short notice. Please contact our team for the latest updates.